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30   BOOKKEEPING 42 (a). Journal Day Book—Illustration Set.

OTTAWA, March 1, 19-.

a

1

OTTAWA, March 1, 19-.

6'. Grand commences the Dry

Goods business at .Yo. 35 Sparks St.

 

1

Mdse. -   -   -

-

Cash   -   -

-   -   -   -   -

G. Grand (Capital A/c) -

-   -   -   -

For Assets at Commencement   -

-   -   -

 

2

J. Speller    

-   -   -   -   -   -   -

Mdse.    

-   -   -

Sold him on a/c

130 yds. Can. Tweed at $1 -   -

-   -   -

 

5

Mdse. -   -   -   -

-   -   -   -   -   -   -

T. Hunter

Bought from him on a/c Mdse. as per Inc. 1

 

   6   

Expense

Cash   -   -   -   -

-   -   -   -

Paid for Stamps and Stationery -

-   -   -   -   -

 

S

-   -   -

Cash

Mdse.   -

Sold J. Speller for cash,

90 yds. Scotch 'Tweed @ $1.50   -

-   -   -   -

 

11

Mdse.    

-   -

Cash    

-   -

Bought from T. Hunter for cash, Mdse. as per Inv. 2

   15   

 

Expense

Cash   -   -   -

Paid TV. Moore for painting store

-   -   -   -

 

20

T. Hunter -

Cash

_   _   _   _

Paid him on a/c -   -   -

-

 

.23

Bills Rec.   _

_   _   _

Mdse.

-

Sold J. Speller on B. R. 1,

1000 yds. F. Cotton @ 4c.   -   -

-   -

Mdse.    

1 Bought from T. Hunter on B. P. 1,

Bela Payable -

.Mdse. as per Inc. 3.

 

27

Cash    

i Received from him on a/c

J. Speller    

29

Expense    

; Paid bookkeeper's salary   -

Cash    

-   -

 

 

Debt

or

Cred

itor

cot

mmIL

cot

?enei,

2000

 

 

 

1500

 

 

 

 

 

3500

 

130

 

 

 

 

 

130

 

75

 

 

 

 

 

75

 

5

 

 

 

 

 

5

 

135

 

 

 

 

 

135

 

125

 

 

 

 

 

125

 

30

 

 

 

 

 

30

 

75

 

 

 

 

 

75

 

 

 

40

 

200

 

 

 

 

 

200

 

50

 

 

 

 

 

50

 

30

 

 

 

 

 

30

 

iTa_,.r rah

31 31 32 31

32 32

 

 

32 31

31 32

 

 

32 32

 

 

32 3.?

32 31

31 32 32

32 .12 32


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